HC Deb 30 April 1964 vol 694 cc100-2W
Mr. Oram

asked the Chancellor of the Exchequer how much of the Profits Tax collected in the financial year 1963–64 was paid by co-operative societies and how much by companies; and what he estimates the amounts would have been if the effective rates and methods of charging Profits Tax had been those applicable in 1951.

Mr. Green

Co-operative Societies paid about £2¾ million and companies about £385 million in 1963–64. If the 1951 rates of Profits Tax (after deducting Income Tax at 9s. 6d. in the £) were applied to the same figures of profits, capital allowances and distributions the corresponding figures would be about £2½ million and about £400 million.